Issue №: 5 (45)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
AUDIT IN REALIZATION OF INTERESTS OF USERS OF FINANCIAL INFORMATION
SHERSTIUK Oleksandr - Doctor of Economics, associate professor, leading researcher of the Accounting and Taxation Department of the National Scientific Center "Institute of Agrarian Economics" of the National Academy of Agrarian Sciences of Ukraine (03127, Ukraine, Kiev, Heroes of Defense street, 10)
The features of the movement of financial information between its issuers and users are investigated. The main types of changes occurring in financial information based on the results of management decisions are identified. The necessity and mechanisms of providing confidence in financial information were substantiated. A model of financial information movement has been developed. The influence of the auditor's opinion on financial information and the results of its use on the behavior of the issuer and the user is proved. It was determined that the consequences of such effects may vary in the range of unconditional decision based on audited financial information to the same unconditional rejection of its use.
The implementation of management decisions can lead to changes in objects that are characterized, in particular, by financial information. To identify such changes, it appropriate to recognize the presence of several of their types:
1) changes occurring in the quantitative characteristics of objects. These changes, in our opinion, may result from the occurrence of circumstances for the identification of new physical units of objects or the termination of such circumstances for existing objects;
2) changes occurring in the cost characteristics of objects. In our opinion, they can be a consequence of changing circumstances associated with the definition of the value of individual physical units of objects and / or their groups;
3) combined changes, the reasons of which we consider simultaneous changes in circumstances, which lead to the need to revise both the quantitative and cost characteristics of objects.
The existence of the positive influence of the expansion of the financial information circulation circle on the level of trust to the user is substantiated.
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
